First, manufacturing enterprises tax risk management and control issues
(A) a weak sense of tax payment
The management of industrial manufacturing enterprises lacks the awareness of tax risk control. It is generally believed that the tax work of an enterprise is the work of the financial department. As long as the accounting data is correct, we can avoid risks and concentrate all the human and material resources of the enterprise on business work. Therefore, the tax risk management and control mechanism of enterprises is not perfect, and the working system is not perfect, which has not been included in the strategic planning of enterprises. In recent years, the state has strengthened tax management, attached great importance to corporate tax evasion and other illegal acts, and exposed that many enterprises have poor tax risk management and control. Therefore, enterprise management gradually strengthens risk management and control, improves the existing risk management and control mechanism of enterprises, and improves the ability of enterprises to scientifically deal with tax risks [1]. In addition, due to the complexity of China's tax laws and regulations, and with the continuous revision and change of social and economic development, it is necessary for tax risk controllers of enterprises to raise their awareness of risk control and strengthen the learning and updating of tax law knowledge.
(2) The tax risk management and control work is complicated.
Manufacturing industry has the characteristics of large quantity and variety of products, which makes the tax work of manufacturing industry also contain many items and contents. In the whole production and operation activities of manufacturing enterprises, tax risk control is involved from the production and sales of products to the raising of project funds, so the tax risk control work will change accordingly because of the changes in production and operation activities, which makes the tax risk control work of manufacturing enterprises have many variable factors and brings great difficulties to the work. In addition, there is opportunity risk in tax risk control of manufacturing industry, that is, the potential risk that may exist when enterprises choose the best work plan because of unreasonable tax risk control. That is to say, in risk management and control, enterprise management will ignore intangible interests when considering tangible interests, long-term interests when considering short-term interests, and overall interests when considering local interests. This opportunity risk may also have a negative impact on the development of enterprises.
(C) The professional quality of tax risk management and control personnel needs to be improved
The professional quality of tax risk management and control personnel in manufacturing industry is far from the actual needs of enterprises, which seriously affects the smooth progress of tax risk management and control in enterprises, reduces the ability of enterprises to deal with tax risks and brings potential tax risks to enterprises. Therefore, the tax risk management and control personnel of enterprises should improve their sense of responsibility and good professionalism, learn relevant professional knowledge and increase professional reserves, otherwise enterprises will face higher tax risks. In addition, the tax risk management and control personnel of enterprises need to constantly learn tax laws and regulations to improve their ability to control the new situation and new policies. At the same time, improve the data analysis ability of individuals and financial management teams to avoid the lack of risk identification ability and inaccurate risk assessment caused by traditional accounting.
Second, the optimization strategy of tax risk management and control in manufacturing industry
(A) to raise awareness of tax risks
The management of manufacturing enterprises should raise the awareness of tax risk control, carry out relevant publicity within the enterprise, raise the awareness of tax risk control of all employees of the enterprise, establish a correct tax concept, enrich tax laws and regulations, and establish a good tax risk control environment within the enterprise. Enterprise management and tax risk control personnel should always pay attention to the changes of tax laws and regulations to avoid illegal acts in their work. In addition, a good atmosphere and awareness of tax risk management and control can make the tax risk management and control scheme of enterprises more acceptable, avoid the tax risk of enterprises and obtain greater economic benefits for enterprises. The change of tax laws and regulations has an important impact on enterprise tax risk control, which is related to the smooth progress of risk control. Enterprise management and tax administrators should always pay attention to the changes of laws and regulations. China is in an important period of social and economic reform, and the tax law will change accordingly with the development of social economy. The management of enterprises will pay attention to this change, which will make the tax control work of enterprises closer to the reality of social and economic development, significantly improve the efficiency of tax risk control and create greater value for enterprises. At the same time, the advanced methods and experience of management accounting will be integrated into traditional accounting posts, and the awareness of tax planning will be comprehensively enhanced, the budget will be strictly controlled, the cost will be maintained, the tax risk will be reduced, the comprehensive combination of tax management and budget will be realized, and the tax risk control level of manufacturing industry will be improved more systematically and effectively [2].
(B) Choose a reasonable tax content
Due to its industry characteristics, manufacturing enterprises produce a large product base and a wide range of products. In each project link, the financial risks to be controlled are different, many of which are difficult to control, which leads to high tax risks for enterprises and may cause serious economic losses. In order to solve the problem, the tax risk management and control personnel of enterprises should carefully analyze the actual situation of enterprise development and grasp the appropriate actual situation [3]. According to the strategic objectives of the enterprise, the tax risk management and control personnel choose the risk management and control scheme suitable for the development direction and production objectives of the enterprise to improve the efficiency of tax work. When carrying out daily work, we should correctly grasp the direction of tax risk management and control of enterprises, analyze the tax business content of enterprises from the overall production and operation activities of enterprises, and rationally arrange tax workflow to achieve high efficiency and full coverage of tax management and control of enterprises. In short, before starting work, tax control personnel should carefully analyze the current business process of the enterprise, list the contents involved in tax payment, and formulate scientific and efficient risk control plans and programs to ensure that the programs can take into account the interests of all aspects of the enterprise and minimize opportunities and risks.
(C) improve the professional quality of tax risk management and control personnel
The professional quality of tax risk control personnel determines the level of tax risk control in enterprises. Therefore, enterprises should constantly improve the professional quality of tax risk control personnel, strengthen the professional training of risk control, including professional ethics, professional knowledge and the latest tax legal knowledge, and adopt online and offline training, visits and other training forms to update the knowledge system of tax risk control personnel, improve the comprehensive quality of employees, and lay a good professional foundation for better work. At the same time, risk control personnel should improve their self-requirements, strengthen their own learning, actively acquire tax risk control knowledge, and create more value for enterprises. In addition, due to the particularity of risk management and control in manufacturing enterprises, staff should analyze the target requirements of production and operation activities of enterprises on the basis of being familiar with business processes and understanding the actual situation of enterprise development, so as to keep the target requirements of tax risk management and control consistent with enterprise development, ensure the correctness of work direction and improve work efficiency [4]. On the basis of the staff's understanding of the production and operation activities and development reality of the enterprise, the reasonable tax risk control scheme is formulated, the work direction and content are defined, and the specific work flow is formulated, especially the tax-related contents related to the business are marked. At the same time, clearly define the person in charge of each work, determine the work contact person, rationally allocate the tax-related responsibilities of enterprises, and avoid tax risks. In addition, if there are problems in the work process, we should immediately communicate with the contact person and the person in charge and adopt a more reasonable way to solve the problems, so as to improve the efficiency of tax risk work and ensure the realization of the strategic objectives of the enterprise.
Third, the conclusion
For manufacturing enterprises, good tax risk management and control is conducive to avoiding tax risks, paying taxes reasonably, obtaining greater economic benefits and promoting the stable development of enterprises. However, there are still many problems in tax risk management and control of manufacturing industry, which can not be effectively solved, which will make enterprises face great tax risks. Therefore, enterprise management and all employees should raise their awareness of tax payment and provide a good atmosphere for tax risk control. Strengthen enterprise tax risk management and control, improve the working mechanism, and formulate a work plan suitable for the actual development of enterprises. In addition, improve the professional quality of risk control personnel, strengthen the training of moral quality and professional knowledge, especially the knowledge of tax laws and regulations, promote the transformation from traditional accounting to management accounting, strengthen digital management, implement quantitative decision-making, effectively improve the tax risk control level of enterprises, and create greater economic benefits for enterprises.